assets write-down

简明释义

降低资产帐面价值

英英释义

例句

1.After the audit, the financial team decided to implement an assets write-down to reflect the true value of their inventory.

审计后，财务团队决定实施资产减值以反映其库存的真实价值。

2.Due to changes in market conditions, the firm had to recognize an assets write-down on its real estate holdings.

由于市场条件变化，该公司不得不对其房地产资产进行资产减值。

3.The company reported an assets write-down of $5 million due to declining property values.

由于房地产价值下降，该公司报告了500万美元的资产减值。

4.Investors were concerned about the potential assets write-down that could impact the company's stock price.

投资者担心可能会影响公司股价的资产减值。

5.The management team discussed the implications of an assets write-down during their quarterly meeting.

管理团队在季度会议上讨论了资产减值的影响。

作文

In the world of finance and accounting, the term assets write-down refers to the reduction in the book value of an asset. This typically occurs when the market value of the asset falls below its carrying amount on the balance sheet. For businesses, understanding when and how to perform an assets write-down is crucial for accurate financial reporting and maintaining investor trust. When a company recognizes that an asset is no longer worth its recorded value, it must adjust its financial statements to reflect this reality. The process of performing an assets write-down can be complex and often involves thorough assessments and evaluations. Companies may conduct regular impairment tests to determine if their assets are still valued correctly. If an asset's fair market value has decreased significantly due to changes in market conditions, technological advancements, or operational inefficiencies, a write-down may be necessary. For example, consider a technology company that invests heavily in research and development for a new product. If the product fails to gain traction in the market and the company realizes that the investment is unlikely to yield returns, it may need to perform an assets write-down on the associated intangible assets. This means that the company will reduce the value of those assets on its balance sheet, which can impact its overall financial health and profitability. The implications of an assets write-down extend beyond just the financial statements. Investors and stakeholders closely monitor these adjustments as they can signal underlying issues within the company. A significant write-down may raise red flags about management's decision-making and the company's future prospects. Therefore, companies must communicate transparently about the reasons behind such write-downs and the steps they are taking to address any challenges. Moreover, the timing of an assets write-down can also play a critical role in financial performance. If a company waits too long to recognize a decline in asset value, it could face more severe consequences down the line. On the other hand, recognizing a write-down too early may lead to unnecessary panic among investors. Thus, striking a balance is essential for maintaining credibility in the eyes of stakeholders. In conclusion, the concept of assets write-down is a fundamental aspect of financial management that requires careful consideration and analysis. Companies must stay vigilant in assessing their asset values and be prepared to make adjustments as needed. By doing so, they can ensure that their financial statements accurately reflect their economic reality and foster a culture of transparency and accountability. Ultimately, understanding and managing assets write-down effectively can lead to better decision-making and improved financial outcomes for businesses.

在金融和会计的世界中，术语资产减值指的是资产账面价值的减少。这通常发生在资产的市场价值低于其在资产负债表上的账面金额时。对于企业来说，理解何时以及如何进行资产减值对于准确的财务报告和维持投资者信任至关重要。当一家公司意识到某项资产不再值得其记录的价值时，它必须调整其财务报表以反映这一现实。进行资产减值的过程可能很复杂，通常涉及全面的评估和评估。公司可能会定期进行减值测试，以确定其资产是否仍然正确估值。如果由于市场条件变化、技术进步或运营效率低下，资产的公允市场价值显著下降，则可能需要进行减值处理。例如，考虑一家在新产品研发上投入巨资的科技公司。如果该产品未能在市场上获得关注，公司意识到投资不太可能带来回报，则可能需要对相关无形资产进行资产减值。这意味着公司将减少这些资产在其资产负债表上的价值，这可能会影响其整体财务健康和盈利能力。资产减值的影响不仅限于财务报表。投资者和利益相关者密切关注这些调整，因为它们可能暗示公司内部存在潜在问题。大幅度的减值可能会引发关于管理决策和公司未来前景的警报。因此，公司必须透明地沟通减值背后的原因以及他们正在采取的应对措施。此外，资产减值的时机也可能在财务表现中发挥关键作用。如果一家公司过于拖延承认资产价值的下降，可能会面临更严重的后果。另一方面，过早承认减值可能会导致投资者的不必要恐慌。因此，保持平衡对于维护利益相关者眼中的信誉至关重要。总之，资产减值的概念是财务管理的一个基本方面，要求谨慎的考虑和分析。公司必须保持警惕，评估其资产价值，并准备在需要时进行调整。通过这样做，他们可以确保其财务报表准确反映其经济现实，并培养透明和问责的文化。最终，理解和有效管理资产减值可以导致更好的决策和改善企业的财务结果。